Dari data dan informasi di atas, Saudara diminta mengisi SPT Tahunan PPh Badan Tahun 2014 Form
jelas!
Berikut ini adalah laporan laba rugi perusahaan per 31 Desember 2014
LABA (RUGI)
PENJUALAN BERSIH
HARGA POKOK PENJUALAN
LABA KOTOR
BEBAN PENJUALAN
Beban Piutang Tak Tertagih
Beban Pemasaran
Beban Pengiriman
Jumlah Beban Penjualan
BEBAN UMUM DAN ADMINISTRASI
Beban Gaji dan Tunjangan
Beban Premi Asuransi
Beban Perjalanan Dinas
Beban Alat Tulis Kantor
Beban Listrik
Beban Telepon/Teleks
Beban Bunga Pinjaman
Beban Sewa Peralatan
Beban Reparasi
Beban Penyusutan
Beban Pajak
Beban Lain-Lain
Jumlah Beban Umum dan Administrasi
LABA USAHA
PENGHASILAN/(BEBAN) LAIN
Pendapatan Deviden
Pendapatan Bunga
Pendapatan Sewa
Rugi Selisih Kurs Valuta Asing
Keuntungan Pengalihan Aktiva
Pendapatan Investasi di Luar Negeri
Jumlah Penghasilan/(Beban) Lain
LABA BERSIH
pph terhutang
kredit pajak
bendahara pemerintah ps.22
bendhara bea cukai ps.22
telaga warna pph 23
timur laut ps 23
cv.langlang
PENdapatan di india pph ps 24
48,000,000,000
38,400,000,000
9,600,000,000
288,000,000
576,000,000
432,000,000
1,296,000,000
268,800,000
48,000,000
96,000,000
57,600,000
38,400,000
28,800,000
144,000,000
43,200,000
14,400,000
192,000,000
19,200,000
9,600,000
960,000,000
7,344,000,000
1,152,000,000
576,000,000
288,000,000
(57,600,000)
6,250,000
806,400,000
2,771,050,000
10,115,050,000
15,000,000
200,000,000
60,000,000
3,600,000
1,600,000
191,520,000
400,000,000
200,000,000
SPT Tahunan PPh Badan Tahun 2014 Form 1771 atas nama PT. Realita Jaya Mandiri dengan benar, lengkap da
sember 2014
KOREKSI
KOMERSIAL
48,000,000,000
38,550,000,000
9,450,000,000
KOREKSI POSITIF
LABA (RUGI)
NEGATIF
350,000,000
288,000,000
576,000,000
432,000,000
1,296,000,000
288,000,000
86,400,000
268,800,000
48,000,000
96,000,000
57,600,000
38,400,000
28,800,000
144,000,000
43,200,000
14,400,000
192,000,000
19,200,000
9,600,000
960,000,000
7,194,000,000
5,376,000
13,000,000
15,000,000
5,000,000
28,800,000
131,750,000
1,000,000
480,000
1,152,000,000
576,000,000
288,000,000
(57,600,000)
6,250,000
806,400,000
2,771,050,000
9,965,050,000
752,000,000
552,000,000
208,000,000
30,000,000
6,566,256,000
200,000,000
6,366,256,000
636,625,600
5,729,630,400
79,578,200
1,432,407,600
1,511,985,800
600,000,000
440,265,800
perhitungan pps ps 24 LN
191,520,000
86,688,817 Pph LN 25%
201,600,000
krn PJK dn < LN.. Mk yang dpke yg PJK DN
FISKAL
48,000,000,000
38,200,000,000
9,800,000,000
489,600,000
432,000,000
921,600,000
263,424,000
35,000,000
81,000,000
57,600,000
38,400,000
23,800,000
115,200,000
43,200,000
14,400,000
323,750,000
18,200,000
9,120,000
1,023,094,000
7,855,306,000
400,000,000
24,000,000
80,000,000
(57,600,000)
36,250,000
806,400,000
1,289,050,000
6,566,256,000